TB MC Qu. 10-75 Use the information... Cost standards for one unit of product no. C77: Direct material 3 pounds at $2.80 per pound $ 8.40 Direct labor 5 hours at $7.50 per hour 37.50 Actual results : Units produced 8, 200 units Direct material purchased 27, 200 pounds at $3.00 $ 81, 600 Direct material used 24, 300 pounds at $3.00 72, 900 Direct labor 41, 300 hours at $7.30 301, 490 Use the information to compute the following variances. The direct-labor efficiency variance is: Multiple Choice $8,026 F. $8,026 U. O $2,250 F. $2,250 U. O None of the answers is correct